OT:RR:NC:N2:349
Ms. Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury LLP
570 Lexington Ave. 24th floor
New York, NY 10022
RE: Country of origin determination for duvet cover, pillow sham and duvet cover set; 19 CFR 102.21(c)(2);
tariff shift
Dear Ms. Abraham:
This is in reply to your letter dated April 8, 2025, requesting a country of origin determination on behalf of
your client, Levetex LLC, for a cotton duvet cover, pillow sham and duvet cover set, which will be imported
into the United States. A sample was provided to this office and will be retained for training purposes.
FACTS:
Item 1, Style #L60910DFQ, is described as “English Forest Natural Full/Queen Duvet Cover” and is
composed of 100 percent cotton printed woven fabric. The fabric is not napped. The duvet cover features a
print design of foliage, branches and flowers on the front and a diamond print design on the back. In
addition, the bottom of the cover features an opening with a nine-button closure. The Full/Queen duvet cover
sample measures 90 × 94 inches. The cover has a knife edge and does not contain any embroidery, lace,
braid, edging, trimming, piping or applique work. The duvet cover is also offered in additional sizes: style
#L60910DT, Twin (66” x 88”) and style #L60910DK, King (106” x 94”). You state that the stuffed duvet is
not included with this product. The item will be imported and marketed under the Levetex Home brand.
Item 2, Style #L60910CSH, is described as “English Forest Natural Cotton Standard Sham - Unquilted” and
is composed of 100 percent cotton printed woven fabric. The fabric is not napped. The unquilted sham
features a print design of foliage, branches and flowers on the front and a diamond print design on the back.
In addition, the pillow sham features a 1 ¾ inch wide flange along the four sides creating a picture frame
effect. The back of sham has a slightly overlapped opening at the center of the back creating the pocket for
the insertion of a pillow. The pillow sham is a standard size measuring (20” × 26”). The sham is also offered
in additional sizes: style #L60910CSHK, King sized bed sham (26” × 36”) and style# L60910CSHE2, Euro
sized sham (26” x 26”) as a set of two shams. You state that the inner pillow is not included with this
product. The item will be imported and marketed under the Levetex Home brand. The country of origin for
the “English Forest Natural Cotton Sham - Unquilted” for each of these styles was previously addressed
under NY N346992 and will not be readdressed here.
Item 3, Style #L60910DFQS, is described as “English Forest Natural Full/Queen Duvet Cover Set”
consisting of a duvet cover and one or two unquilted cotton woven shams. The set consists of a duvet cover,
described above under Item 1, and one or two unquilted cotton pillow shams, described under Item 2. The
duvet cover set is also offered in different sizes: Style #L60910DTS, Twin (66” x 88”) duvet cover and 1
sham (20” x 26”) and Style #L60910DKS, King (106” x 94”) and 2 shams (20” x 36”). The set will be
packaged together under a white narrow-woven fabric ribbon printed with the Levetex Home brand logo.
The duvet cover sets meet the qualifications of "goods put up in sets for retail sale."
The manufacturing operations for the duvet cover and duvet cover set are as follows:
Pakistan
Cotton fibers cleaned and spun into a yarn.
Yarn is woven into cotton fabric.
Fabric is exported to China in rolls.
China
Fabric is either dyed or printed.
Fabric is cut into panels to product size specifications.
Polyester thread is formed and finished.
Buttons are manufactured.
The panels are sewn into a sham and duvet cover with the button closure.
Duvet cover and duvet cover set are finished, packaged and exported to the United States.
ISSUE:
What is the country of origin of the subject merchandise?
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin
of a textile or apparel product shall be determined by the sequential application of the general rules set forth
in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
At the outset, we consider the “English Forest Natural Full/Queen Duvet Cover Set” to be a set under the
General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for
country-of-origin purposes. Section 102.21(d) provides the following:
Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set
includes one or more components that are textile or apparel products and a single country of origin for
all of the components of the set cannot be determined under paragraph (c) of this section, the country
of origin of each component of the set that is a textile or apparel product shall be determined
separately under paragraph (c) of this section.
Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined
separately if there is not a single country of origin for the entire set.
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section
102.21 is inapplicable.
Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each of the foreign materials incorporated in that good underwent an applicable
change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of
this section:”
Paragraph (e)(1) provides the rules used to determine the country of origin of a textile or apparel product
under paragraph (c)(2) of this section. The duvet cover is classified under subheading 6302.21, Harmonized
Tariff Schedule of the United States (HTSUS), if printed, and under subheading 6302.31, HTSUS, if dyed.
The pillow sham is classified under subheading 6304.92, HTSUS. Paragraph (e)(1), in pertinent part, states:
The following rules shall apply for purposes of determining the country of origin of a textile or
apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
6301-6306 Except for goods of heading 6302 through 6304 provided for in paragraph
(e)(2) of this section, the country of origin of a good classifiable under
heading 6301 through 6306 is the country, territory or insular possession in
which the fabric comprising the good was formed by a fabric-making
process.
The “fabric-making process” is defined in 19 CFR 102.21(b)(2) as “any manufacturing operation that begins
with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a
textile fabric.”
Subheadings 6302.21, 6302.31 and 6304.92, HTSUS, are not included in the paragraph (e)(2) exception to
the above tariff shift rule. Therefore, as the fabrics comprising the duvet cover and the components of the
duvet cover set are formed in a single country, which is, Pakistan, the country of origin is conferred in
Pakistan.
HOLDING:
The country of origin of the duvet cover, pillow shams and duvet cover set is Pakistan.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. ?If you have any questions regarding the ruling, please contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division